{"data":{"id":"us-in/ic-6-9-54-5","jurisdiction":"us-in","citation":"IC 6-9-54-5","heading":"Rate of tax","body":"Sec. 5. The city food and beverage tax rate may not exceed one percent (1%) of the gross retail income received by the merchant from the food or beverage transaction described in section 4 of this chapter. For purposes of this chapter, the gross retail income received by the retail merchant from a transaction does not include the amount of tax imposed on the transaction under IC 6-2.5.","path":["TITLE 6. TAXATION","ARTICLE 9. INNKEEPER'S TAXES; OTHER LOCAL TAXES","Chapter 54. Columbia City Food and Beverage Tax"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-9-54-5","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"f1ca1def4955519938f1a97269115b357d01bd52ba7ec3c5db379caa44eb331e","source_id":"us-in","stale":false,"prev":"us-in/ic-6-9-54-4","next":"us-in/ic-6-9-54-6"},"notice":"GroundRules: Original legal text. Not legal advice."}